Legal 3

They created a language of slavery you were born under which you do not know cause they dont teach the goyem slaves.

Suo moto- own motion.

Deeming fiction cannot be stretched beyonyd the purpose for which it is created.

The words used in Law are not used for nothing.

To invoke Provision- To make use of particular provision.

Ipso Facto By this fact alone or because of this matter alone.

MAY. may be treated as ‘SHALL’ but ‘SHALL’ shall not be treated as ‘MAY’

Tenable Acceptable in law.

Redundant Provision Out of Force or Outdated Provision.

Quasi Almost Similar to.

Quasi-Criminal Almost equal to criminal.

Jurisprudence Law relating to particular matter.

Mensrea Guilty Mind.

Ibid As printed earlier.

Suo Moto On its own.

Prima Facie On its face

Non est What is not in existence / Non existing thing.

Call in question To challenge.

De Nova Completely New.

Sine quo non Most essential thing.

Purposes of this Act Proceeding must be pending.

Reason to believe Vs Reason to suspect Refer various caselaws. So depending on how they want to use it.. they used case law to question reason to believe..

Derived from & attributable to Derived from refers to direct connection with a particular matter whereas attributable to refers to an indirect connection.

Mutatis Mutandis After making necessary changes as may be required.

Discovery Vs Detection Discovery is made by the assessee whereas detection is done by the Assessing Officer.

To Quash The process of cancelling the proceeding of Assessing Authorities by Judicial Authorities.

So far as may be To the extent possible.

Travisity of Justice A ridiculous interpretation of a very serious statement, making a mockery of a very serious matter.

To impugne To challenge.

Save as otherwise provied Except to the extent as oppositely provided.

If one section is overriding the other section Use Words “Not withstanding anything contained in ……

If one section is superceded by the other section Use words “Save as otherwise

provided………..”

Other provisions apply in General way: Use words “Without prejudice to the provisions ……………..”

Reckoned: Recognised, Counted, Calculated Doctrine of Merger: When an order passed by the lower authority is superseded by the higher authority

Doctrine: Principle or saying in general acceptance.

In Pari Material Pavi Causa: Same material, same content example. Sec. 24B of IT Act, 1922 is Pari Material with Sec. 159 of IT Act, 1961. In such a case a judgement given in respect of section 24B would be valid in respect of sec. 159... you were supposed to know that.

Per se By itself. Cy Press As near as possible. Tax is always charged, Interest is levied and Penalty is imposed. Deductions are admissible, Relief is granted. Return is always furnished, the Assessment order is made / passed.

De hors Independent of...

Order of Injunction of HC Stay order. Locus Standi Directly involved in relation or deal.

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